Idaho State Tax Commission

Idaho State Tax Commission

Food, Meals and Drinks

This guide explains Idaho sales and use tax law for furnishing, preparing, or serving food, meals or drinks. It describes how you should charge your customers tax and when to pay tax on what you buy to operate your business.

Many types of businesses sell food, meals or drinks, including:

  • Full-service restaurants
  • Casual dining (e.g., fast food and food courts)
  • Bars
  • Coffee shops
  • Private clubs
  • Cafeterias
  • Food Trucks
  • Sidewalk vendors
  • Caterers
  • Meal delivery services
  • Grocery and convenience stores
  • Personal chefs (e.g., preparing and serving food or drinks for customers who supply the ingredients)
  • Meal kit retailers (e.g., meals that require the buyer to prepare the food)
    Examples:
    • Meal kits delivered to a home or business
    • Pre-prepared meals taken home to eat later

Page last updated March 7, 2019. Last full review of page: February 28, 2019.

This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.